THE ACCOUNTING OF THE ECONOMIC ENTITIES, BETWEEN RIGOURS AND OPTIONS

Daniela Iov and Valia Mihai
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Daniela Iov: “Petroleum-Gas” University of Ploiesti
Valia Mihai: “Petroleum-Gas” University of Ploiesti Author-Name: Boni Străoanu

Romanian Economic Business Review, 2009, vol. 4, issue 4, 7-14

Abstract: This paper is addressing to the issues of the existence of some options in choosing accounting policies and techniques. We proposed ourselves to establish to what extent the choices made in meeting the financial accounting function of the enterprise are free and how the options of those who prepare the annual accounts of economic entities are limited. To achieve this goal we considered necessary to study the regulations, the rules applicable to the area of the accounting of the economic entities. The work will respond to two questions: 1. What is the content of the set of financial statements and who must report (where they make)? and 2. Assess how the structures of assets, liabilities, equity, expenses, income, etc. the financial statements? The ultimate objective of this work is to provide specialist financial and accounting opinion documented to support the decisions that it should adopt in the exercise of his powers.

Keywords: choice; financial statements; recognition; rules; valuation (search for similar items in EconPapers)
Date: 2009
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